8. Haight Company incurred direct materials costs of $2,500,000 during the year. Manu-facturing overhead applied was $450,000 and is applied at the rate of 60%of direct labor costs. Haight Company's total manufacturing costs for the year was A) $3,700,000. B) $3,220,000. C) $2,950,000. D) $4,720,000